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If the balance sheet is like a snapshot , the income statement is like a video recording of the people did between two snapshots An income statement is usually into two section:operating and non-operating . Firms report the revenues and expenses that correspond to day-to-day operations section . Subtracting operating expenses from operating income or yields the operating income (orloss) for the firm . This is an important profitability measure of a firm's business operations .The non-operating section inclodes income and expense items and gains and losses that are routine to most types of businesses , but viewed as peripheral to day-to-day business operations . Non-operating items include dividend and interest income earned , interest expense ,and gains or losses associated with the disposal of assets or the elimination of liabilities . Table 3-2 shows the income statement for SunFood Products for the fiscal year 2002 and 2001 如果资产负债表就像一个快照,损益表就像一个录像的人并在两个快照 收益表通常分为两部分:操作和非营业。公司报告收入和费用,对应于日常操作部分。减去营业费用从营业收入或收益的营业收入(orloss)的公司。这是一个重要的盈利能力的衡量一个公司的业务操作。inclodes非营业部分收入和费用项目和收益和损失,常规大多数类型的企业,但视为外围到日常业务运作。非经营性项目包括股息和利息收入、利息费用和收益或亏损相关处理资产或消除负债。表3 - 2显示了收入声明SunFood产品在2002财年和2001 Analysts and investors pay close attention to the earnings per share reported on a firm's income statement . The presentation of earnings per share figures depends on whether the firm has a simple or complex capitial structure . A simple capital structure occurs when a firm is financed only with common stock and other non-convertible senior securities.That is ,the firm's financing structure does not contain any potentially dilutive securities . This firm will report basic earnings per share , which is calculated by dividing the net income the net income less any perferred dividends paid out by the weighted average number of outstanding shares of common stock Firms with complex capital structures have potentially dilutive securities such as convertible 分析师和投资者密切关注的每股收益报告一个公司的损益表。演示的每股收益数据取决于公司有一个简单的或复杂的capitial结构。一个简单 的资本结构发生在公司资助只有普通股票和其他不可自由兑换高级证券。这是,公司的融资结构不包含任何可能会稀释股价的证券。这个公司将报告基本每股收益,这是除以净利润净收入减少任何优先的股息发放的加权平均数量的已发行股票的普通股 securities , option , and warrants that could potentially dilute earnings per share (EPS).These firms must report both basic and diluted earnings per share figures. The diluted earnings figure per share provides a more conservative earnings estimate by assuming that the total shares of common stock in the denominator include all shares of common stock plus future potential shares from the likely future conversion of outstanding convertible securities , stock options ,and warrant公司具有复杂的资本结构有可能稀释每股收益证券如可转换证券,期权和认股权证,这有可能稀释每股收益(EPS)。这些公司必须报告两个基本和稀释每股收益数据。稀释后的每股收益图提供了一个更保守的收益估计通过假设总股普通股分母,包括所有股普通股加上未来潜在的股票从可能的未来的转换的杰出的可转换证券,股票期权和认股权证 s 本文来源：https://www.dywdw.cn/31db816e1ed9ad51f01df2f3.html
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2022-12-05
